Spouse Super · Calculator

Spouse Super Contribution Tax Offset

Calculate the tax offset you can claim for contributing to your low-income spouse's super. Get up to $540 back per year when your spouse earns under $40,000.

Up to $540 offsetSpouse income testAfter-tax contributions
01 —INPUTS

Assessable income + reportable fringe benefits + reportable employer super contributions. Do not subtract personal super deductions.

They must be under 75 when the contribution is made.

Use the combined total super balance shown in ATO online services.

The result is only eligible when every statement is confirmed.

02 —RESULTS
Awaiting input

Enter the contribution, spouse income, age and total super balance, then confirm the ATO conditions.

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How the offset works

The offset rewards supporting a lower-earning partner's retirement savings. You contribute from your after-tax money; your spouse's super balance grows; you claim the offset in your own tax return.

→ Make the contribution — Transfer up to $3,000 from your after-tax money into your spouse's super fund during the financial year.
→ Check the income test — Confirm your spouse's assessable income + reportable fringe benefits + reportable super is under $40,000.
→ Claim in your tax return — The 18% offset (up to $540) reduces your tax payable when you lodge. It's non-refundable, so you need some tax to offset.
Eligibility checklist
→ Spouse's total income (assessable + RFB + RESC) is under $40,000
→ Spouse is under 75 at the time of the contribution
→ Both you and your spouse are Australian residents when the contribution is made
→ You are not living separately and apart on a permanent basis
→ Contribution is made to a complying super fund or RSA
→ Spouse's prior 30 June TSB is below the general transfer balance cap
→ Spouse has not exceeded their applicable non-concessional contributions cap
→ You did not claim a tax deduction for the contribution
Phase-out reference — 2026-27

Maximum tax offset available at each spouse income level when you contribute the maximum $3,000. The full $540 offset applies up to $37,000, then tapers dollar-for-dollar to nil at $40,000. All values are computed from the ATO formula.

Spouse income Max eligible contribution Tax offset Status
$0 $3,000 $540 Full offset
$28,000 $3,000 $540 Full offset
$34,000 $3,000 $540 Full offset
$37,000 $3,000 $540 Full offset
$38,000 $2,000 $360 Reduced
$39,000 $1,000 $180 Reduced
$40,000 — $0 Not eligible
$42,000 — $0 Not eligible
Worked examples

Priya contributes $3,000 to her spouse Raj's super. Raj had no assessable income in 2026-27 (career break).

Spouse's assessable income $0
Your contribution $3,000
Max eligible contribution (income ≤ $37,000) $3,000
Tax offset (18% × $3,000) $540

Tom contributes $3,000 to his partner Sam's super. Sam earned $38,500 in 2026-27 — in the phase-out range.

Spouse's assessable income $38,500
Your contribution $3,000
Phase-out reduction ($38,500 − $37,000) $1,500
Max eligible contribution ($3,000 − $1,500) $1,500
Tax offset (18% × $1,500) $270

Sam's income falls in the taper zone, so only $1,500 of the $3,000 contribution qualifies for the offset. Providing the full $3,000 still builds Sam's super balance — only the offset calculation is reduced.

Mei contributes $3,000 to her spouse Jin's super. Jin earned $41,000 in 2026-27 — above the $40,000 threshold.

Spouse's assessable income $41,000
Income threshold for eligibility $40,000
Tax offset (income ≥ $40,000 — not eligible) $0

Once your spouse earns $40,000 or above, no tax offset is available. Contributions still count towards your spouse's non-concessional cap and continue to build their retirement savings.

FAQ
What is the spouse super contribution tax offset?
It's a tax offset of up to $540 per year that you can claim when you make after-tax contributions to your spouse's super fund. The offset is 18% of your contribution, up to a maximum eligible contribution of $3,000.
Who is eligible for the spouse super tax offset?
You can claim the offset if your spouse's assessable income plus reportable fringe benefits plus reportable super contributions is less than $40,000. Both married and de facto couples are eligible. Your spouse must be under 75 years old.
How much can I get back from the spouse super tax offset?
The maximum tax offset is $540, which you receive when you contribute at least $3,000 and your spouse earns $37,000 or less. The offset reduces to zero as your spouse's income approaches $40,000.
How is the spouse's income calculated for eligibility?
The income test uses your spouse's total of: assessable income + reportable fringe benefits + reportable employer super contributions. This is broader than just their salary — it includes investment income, rental income, and other assessable amounts.
Can I contribute more than $3,000 to my spouse's super?
Yes, you can contribute more, but only the first $3,000 (or reduced amount if spouse earns over $37,000) counts towards the tax offset. Additional contributions still go into your spouse's super and count towards their non-concessional contributions cap.
Is the contribution concessional or non-concessional?
Spouse contributions you make count as non-concessional (after-tax) contributions for your spouse. They count towards your spouse's non-concessional contributions cap of $130,000 per year (2026-27). The tax offset is claimed in your tax return.
When do I claim the spouse super tax offset?
You claim it when you lodge your income tax return for the financial year in which you made the contribution. The offset reduces your tax payable — if you don't have enough tax liability, the unused offset is not refundable.
Does my own income affect eligibility for the offset?
No. Your income does not affect your eligibility for the spouse super contribution tax offset. The eligibility test is based solely on your spouse's income (assessable income + reportable fringe benefits + reportable super contributions).
What happens to the offset if my spouse earns between $37,000 and $40,000?
The eligible contribution amount phases out dollar-for-dollar above $37,000. For every $1 of income over $37,000, the maximum eligible contribution drops by $1 — from $3,000 at $37,000 down to nil at $40,000. For example, if your spouse earns $38,500, only $1,500 of your contribution qualifies, giving an offset of $270 (18% × $1,500). Once your spouse's income reaches $40,000 or above, no offset is available regardless of how much you contribute.

Related guides

Notice of Intent to Claim a Super Deduction: Deadlines & Traps 2025-26 Lodge your Notice of Intent with your super fund before you file your 2025-26 return, or by 30 June 2027. The traps that void the deduction, plus a worked example. Salary Sacrifice Explained: How Concessional Contributions Affect Your Pay Guide to concessional contributions, the $30k cap, Division 293, HELP repayment income, and Medicare levy surcharge. Can You Salary Sacrifice a Bonus in Australia? (2025-26) If you are about to receive a bonus, this guide explains when you can salary sacrifice it into super, when it is too late, and which calculator to use before payday.

Tax Accuracy & Sources

Reviewed: March 2026 · Tax year: 2026-27

This calculator uses the 2025-26 and 2026-27 ATO spouse super contribution tax offset rules. It checks spouse income, age, prior-year total super balance, residency, relationship status, fund status, deductibility and the non-concessional cap declaration. The offset is non-refundable and can only reduce your tax to zero; confirm actual contribution totals with ATO online services.

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